Abstract: One of the most popular and widely circulated Purāṇas is the Bhāgavata purāṇa. The Purāṇa discusses the theory of creation very clearly. This paper analyses the creation theory of Bhāgavata purāṇa in the following lines, viz. Brahman and Bhāgavat, God as the Cause of the Universe, the Kārya Sarga, the Creation of Brahmā, the Ten-fold Creation.